EU State Aid Law and National Tax Rulings
In-Depth Analysis
13-10-2015
This paper forms part of a series of analytical pieces on various key tax issues, prepared by Policy Department A at the request of the Special TAXE Committee. It sets out how tax rulings can be subject to state aid scrutiny if they lead to a beneficial tax treatment of a particular undertaking that is not in line with the normal application of national tax law. However, a deviation from national law in itself is not always an indicator of selective aid. As national law is the only relevant benchmark, the state aid regime is not designed to impose particular doctrines or best practices on the tax systems of Member States.
In-Depth Analysis
External author
Raymond LUJA
About this document
Publication type
Keyword
- administrative cooperation
- BUSINESS AND COMPETITION
- competition
- control of State aid
- corporation tax
- disclosure of information
- economic policy
- ECONOMICS
- EDUCATION AND COMMUNICATIONS
- European tax cooperation
- executive power and public service
- FINANCE
- free movement of capital
- information and information processing
- information technology and data processing
- POLITICS
- reimbursement of aid
- State aid
- tax avoidance
- tax harmonisation
- tax incentive
- taxation
- transfer pricing